https://www.taxtmi.com/caselaws?id=387606 Parts suitable solely or principally for a particular machine are classified with that machine under the tariff scheme, subject to exclusions in the section, chapter, heading and sub-heading notes. On that basis, tiller parts sold as spares may fall under HSN 8432 90 90 if they are specific to rotary tillers and not otherwise excluded. For tractor parts, components and accessories, the concessional notification applies only where the goods are established to be for tractors; exclusive manufacture for tractors, together with identification by brand name, drawing number or exclusive part number, supports that end-use nexus and the reduced rate. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387606 Parts suitable solely or principally for a particular machine are classified with that machine under the tariff scheme, subject to exclusions in the section, chapter, heading and sub-heading notes. On that basis, tiller parts sold as spares may fall under HSN 8432 90 90 if they are specific to rotary tillers and not otherwise excluded. For tractor parts, components and accessories, the concessional notification applies only where the goods are established to be for tractors; exclusive manufacture for tractors, together with identification by brand name, drawing number or exclusive part number, supports that end-use nexus and the reduced rate. Case-Laws GST Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387606